Accountant salary in Malaysia
- Government accountant: RM3,020 basic a month at grade WA9, with an accounting degree or professional qualification.
- Assistant accountant: RM1,893 basic at grade W5 with an accounting diploma.
- Promotion: grades WA10 to WA14 require membership of the Malaysian Institute of Accountants (MIA). WA14 starts at RM6,560.
- Private firms: no official figure for the job title. The closest official median is RM3,800 basic for business and administration professionals (2018). The 2024 median in finance and insurance is RM3,752.
Starting pay in government accounting posts
An accountant with a degree starts on RM3,020 basic a month. An assistant accountant with a diploma starts on RM1,893.
Starting basic salary set in each post's service scheme, Public Service Commission (SPA), 2026.
| Post | Grade | Qualification | Starting basic, RM |
|---|---|---|---|
| Accountant | WA9 | Accounting degree, final exam of a recognised professional body, or MIA Qualifying Examination | 3,020 |
| Assistant accountant | W5 | Licentiate of ICSA (UK) in finance | 2,136 |
| Assistant accountant | W5 | Diploma in accounting, business, finance or banking | 1,893 |
| Assistant accountant | W5 | Certificate in business or bookkeeping, or Certified Accounting Technician | 1,650 |
| Accounts assistant | W1 | SPM with accounting qualifications | 1,500 to 1,622 |
Source: Suruhanjaya Perkhidmatan Awam Malaysia, application requirements for Akauntan WA9, Penolong Akauntan W5 and Pembantu Akauntan W1, under Pekeliling Perkhidmatan Bilangan 1 Tahun 2024 (SSPA).
- Same start for every route into WA9: a degree, a professional qualification and the MIA exam all start at RM3,020.
- Diploma or degree: the WA9 start is RM1,127 higher than the W5 diploma start.
- Fixed by scheme: every new appointee with the same qualification starts on the same basic pay.
Fixed allowances
Grade 9 posts advertised in 2026 list RM900 a month in fixed allowances, which brings a new accountant's fixed pay to RM3,920.
| Allowance | Grade 9, RM | Grade 5, RM |
|---|---|---|
| Housing (Imbuhan Tetap Perumahan, ITP) | 300 | 300 |
| Cost of living (Bayaran Imbuhan Sara Hidup, BISH) | 300 | 350 |
| Public service (Imbuhan Tetap Khidmat Awam, ITKA) | 300 | 160 |
| Total fixed allowances | 900 | 810 |
| Starting basic plus allowances | 3,920 | 2,703 |
Allowance amounts as listed for grade 9 and grade 5 posts in Hospital Canselor Tuanku Muhriz (UKM) vacancy notices Bil 1/2026 and Bil 3/2026, excluding the critical service incentive paid only in health posts. Totals computed by Foundific.
- Read with care: these amounts come from health-sector notices in Kuala Lumpur. Allowances for accounting posts, and in other locations, may differ.
Pay scale and promotion
Grade WA9 pay runs from RM2,250 to RM11,110 and rises RM225 a year. Senior grades WA12 to WA14 start between RM5,530 and RM6,560.
Minimum and maximum monthly basic salary for each SSPA grade, 2026.
| Grade | Post | Minimum | Maximum | Yearly increment |
|---|---|---|---|---|
| W1 | Accounts assistant | 1,500 | 4,680 | 100 |
| W5 | Assistant accountant | 1,650 | 6,620 | 145 |
| WA9 | Accountant, entry | 2,250 | 11,110 | 225 |
| WA10 | Accountant | 3,840 | 12,150 | 250 |
| WA12 | Senior accountant | 5,530 | 13,540 | 270 |
| WA13 | Senior accountant | 6,210 | 14,370 | 290 |
| WA14 | Senior accountant | 6,560 | 15,360 | 320 |
Source: Ministry of Finance, Budget 2026 establishment list, Lampiran A (page A-1). Promotion rules: SPA, Akauntan WA9 scheme.
- Increments only: at RM225 a year, a WA9 accountant would need about 36 yearly increments to go from RM3,020 to RM11,110.
- Promotion: moving to WA10 and above requires MIA membership, a set performance level and a vacancy. Full members of a professional body can be considered for promotion straight to WA12 in special cases.
- Direct entry: experienced accountants can be appointed straight to WA12, WA13 or WA14, starting at RM5,530, RM6,210 or RM6,560.
Accountants in private firms
No official source publishes pay for the job title accountant. The closest official medians are for the job groups and industries that accountants belong to: RM3,752 in finance and insurance and RM5,821 for all professionals in 2024.
Median monthly pay, grouped by how close each figure is to accountants. The dashed line marks the RM3,020 starting basic pay of a government accountant.
- Business and administration professionalsILMIA National Employment Return, 2018RM3,800
- Business and administration associate professionalsILMIA National Employment Return, 2018RM3,007
- Financial and insurance/takaful activitiesDOSM Salaries & Wages Survey, 2024RM3,752
- Professional, scientific and technical activitiesDOSM Salaries & Wages Survey, 2024RM3,677
- Professionals, all professionsDOSM Salaries & Wages Survey, 2024RM5,821
- Skilled workers, Malaysian citizensDOSM Salaries & Wages Statistics, 2025RM5,057
- All workers in Kuala Lumpur, Malaysian citizensDOSM Salaries & Wages Statistics, 2025RM3,938
- Technicians and associate professionalsDOSM Salaries & Wages Survey, 2024RM3,541
- All Malaysian citizensDOSM Salaries & Wages Statistics, 2025RM2,940
Sources: ILMIA (Ministry of Human Resources), National Employment Return 2018, Table 21, median monthly basic salary of full-time employees, published on data.gov.my and retrieved from the Internet Archive copy. DOSM, Salaries & Wages Survey Report 2024, Exhibits 3 and 5 (pages 44 and 45), employees in public and private sectors. DOSM, Salaries & Wages Statistics 2025 release.
- Closest figure: RM3,800 median basic pay for business and administration professionals in 2018. It is the only official median for the job group containing accountants, but it is eight years old and excludes allowances.
- Current context: the 2024 medians for finance and insurance (RM3,752) and for professional services (RM3,677) cover every job in those industries, from clerks to partners.
- Upper reference: the 2024 median for all professionals is RM5,821. It includes doctors, engineers and lecturers as well as accountants.
- Against the government scale: a new government accountant starts on RM3,020 basic, below the professional and industry medians above.
- Read with care: DOSM's survey covers public and private employees together. The National Employment Return covers employers that submitted returns to the Ministry of Human Resources.
Data sources and coverage
Official sources give exact pay for government accounting posts. For private firms they give medians for job groups and industries, not for the job title accountant.
| Source | What it gives | Coverage for accountants |
|---|---|---|
| SPA service schemes | Starting basic pay by qualification for W1, W5 and WA9 to WA14 | Exact, government posts |
| Budget 2026, SSPA pay scale | Minimum, maximum and yearly increment for every grade | Exact, government posts |
| Public hospital vacancy notices, 2026 | Fixed allowances by grade | Indirect: health posts, same grades |
| DOSM Salaries & Wages Survey 2024 and 2025 | Medians by occupation group, industry, skill level and state | Job group and industry, not job title |
| ILMIA National Employment Return 2018 | Median basic pay by job sub-group | Closest job group to accountants; 2018 only |
| Private-sector pay by job title | Nothing official | None |
Is accounting affected by AI?
The International Labour Organization rates accountants High for exposure to generative AI, and bookkeeping clerks Very high. Its scores cover the job worldwide, so they apply in Malaysia too.
- Preparing financial statements is the accountant task AI could do most of. Audit, fraud and insolvency work score lowest.
- The full breakdown is on our Singapore accountant guide.
What the pay figures include
Government figures are monthly basic pay and fixed allowances, before deductions. DOSM figures are monthly salaries and wages of paid employees.
| Measure | Includes | Excludes |
|---|---|---|
| Basic salary | Gaji pokok on the SSPA scale | Allowances, overtime, special payments |
| Fixed allowances | ITP, BISH and ITKA as advertised by grade | Overtime, claims |
| DOSM salary | Monthly salaries and wages of paid employees | Self-employed and unpaid family workers |
Related guides
Sources
SPA service schemes, Ministry of Finance Budget 2026, DOSM, ILMIA
- SPA, Akauntan Gred WA9: starting pay by entry route, direct entry to WA12 to WA14, promotion rules.
- SPA, Penolong Akauntan Gred W5: pay scale and starting pay by qualification.
- SPA, Pembantu Akauntan Gred W1: pay scale and starting pay by qualification.
- Ministry of Finance, Budget 2026 establishment list, Lampiran A, page A-1.
- HCTM (UKM), vacancy notice Bil 3/2026 and Bil 1/2026: fixed allowances by grade.
- DOSM, Salaries & Wages Survey Report 2024, Exhibits 3 and 5; DOSM, Salaries & Wages Statistics 2025; ILMIA, National Employment Return 2018, Table 21; DOSM, Salaries & Wages Survey Report 2025; DOSM, Graduates Statistics 2024; DOSM, Employee Wages Statistics (Formal Sector), Q1 2026.